Senate committee substitute to the 3rd edition makes the following changes.

Section 1

Also allows the Alcoholic Beverage Control Commission (Commission) to use the $310 million loan to purchase any real property for the new automated warehouse and associated Commission offices.

Section 6

Amends GS 18B-900 to allow the Commission, in its discretion, to allow the renewal of a permit for a permittee who is not current in filing tax returns. Removes the provision in (f) that provided that if the Department of Revenue notifies the Commission that a person is not in compliance with the tax filing requirement, then within 30 of the person becoming compliant the Department must notify the Commission of compliance.

Makes conforming changes to GS 105-113.83A.

Provides that if (1) a permit holder was charged a late fee by the Commission because of  notification from the Department of Revenue under GS 18B-900(f) and (2) the permit holder complied with GS 18B-900(a)(8) before June 1 of the year in which the permit was renewed, then the permit holder may request a refund of the late fee. Requires all refund requests to be submitted to the Commission by May 31, 2027.

Section 30

Amends GS 18B-101 by amending the definition of antique spiritous liquor to mean spirituous liquor that has not been in inventory in the State warehouse in the last ten years that meets the other specified requirements.

Section 31

Removes the provisions that changed the name of the Alcohol Law Enforcement Division to the Special Law Enforcement Division (SLED).

Section 36

Removes changes concerning game nights in GS 14-309.28.